61.assessed level of material misstatement risk 重大错报风险的评估水平 SSe;&Jk2d
62.simall business 小规模企业 9Po>laT
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63.accounting system 会计系统 NlYuT+
64.test of control 控制测试
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65.walk-through test 穿行测试 Z$z-Hx@%
66.communication 沟通 p$,7qGST
67.flow chart 流程图 lMv6QL\>'
68.reperformance of internal control 重新执行 FSu
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69.audit evidence 审计证据 <IrhR,@M,L
70.substantive procedures 实质性程序 %1&X+s3
71.assertions 认定 _L,~WYRo
72.esistence 存在 *q}yfa35eR
73.occurrence 发生 fh#:j[R4e
74.completeness 完整性 8\J$\Edv
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 l;M,=ctB(
77.cutoff 截止 ^EIuGz1@0
78.accuracy 准确性 !(*&P
79.classification 分类 ?e%*q^~Cu
80.inspection 检查 7mtx^
81.supervision of counting 监盘 oc?|"
82.observation 观察 ch#)XomN
83.confirmation 函证 'a(y]QG
84.computation 计算 0>[]Da}
85.analytical procedures 分析程序 |=5zI6pT
86.vouch 核对 l!1_~!{y
87.trace 追查 `.@udfog^0
88.audit sampling 审计抽样 4KH'S'eR
89.error 误差 R3g)LnN
90.expected error 预期误差 BOpZ8p'eH1
91.population 总体 %
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92.sampling risk 抽样风险 E8C8kH]
93.non- sampling risk 非抽样风险 mJ%^`mrI
94.sampling unit 抽样单位 P`rfDQoZ
95.statistical sampling 统计抽样 bI.hG32
96.tolerable error 可容忍误差 :1d;jx>
97.the risk of under reliance 信赖不足风险 bAlty}U
98.the risk of over reliance 信赖过度风险 \p:)Cdn
99.the risk of incorrect rejection 误拒风险 p,=IL_
100. the risk of incorrect acceptance 误受风险 5,xPB5pK
101.working trial balance 试算平衡表 {?Slo5X|
102.index and cross-referencing 索引和交叉索引 hUpour
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103.cash receipt 现金收入 fAh|43Y*a
104.cash disbursement 现金支出 qt:B]#j@
105.bank statement 银行对账单 !S~)U{SSK
106.bank reconciliation 银行存款余额调节表 u.E>d9
107.balance sheet date 资产负债表日 0}GO
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108.net realizable value 可变现净值 +<